From 1 January 2025, accommodation services and accommodation services with breakfast are taxed at 13% VAT rate instead of the current 9%, and the VAT rate for press publications will rise from 5% to 9%.
Here too, there are transitional provisions for users of cash accounting of VAT.
Until 31 December 2026, the users of cash accounting of VAT may:
- pay VAT at the rate of 9% on the supply of accommodation services or accommodation services with breakfast generated after 31 December 2024 if an invoice was issued to the recipient and the service was supplied before 1 January 2025;
- pay VAT at the rate of 5% on the supply of press publications generate after 31 December 2024 if an invoice was issued to the purchaser and the goods (publication on a physical medium) were dispatched or the service (an electronic press publication) was provided before 1 January 2025.
Source emta.ee
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